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  • What attracts our attention

    We publish information on the behaviours, characteristics and tax issues of privately owned and wealthy groups that attract our attention to:

    • help you get things right
    • be transparent in our dealings with you.

    The following behaviours and characteristics may attract our attention:

    • tax or economic performance not comparable to similar businesses
    • low transparency of your tax affairs
    • large, one-off or unusual transactions, including the transfer or shifting of wealth
    • aggressive tax planning
    • tax outcomes inconsistent with the intent of the tax law
    • choosing not to comply, or regularly taking controversial interpretations of the law, without engaging with us
    • lifestyle not supported by after-tax income
    • accessing business assets for tax-free private use
    • poor governance and risk-management systems.

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    Your concerns

    If you're concerned about your tax or super position, you can:

    If you know or suspected phoenix, tax evasion or shadow economy behaviour you can either:

    • complete the tip-off form. The form is also available in the contact us section of the ATO app
    • phone the Shadow Economy hotline on 1800 060 062.

    Your information is treated confidentially, and tip-offs can be made anonymously. You don't have to give your name if you don't want to.

    Last modified: 09 May 2022QC 44834